Scheme of Budgetary Support

The government on Tuesday had come out with a circular clarifying there is no appeal mechanism in the Scheme for Budgetary Support under GST, one whose benefits these manufacturing units were availing following the withdrawal of exemptions under the new tax regime.

The area-based incentives were provided to these manufacturing units through the Scheme of Budgetary Support under GST only to the units eligible for benefits under the earlier excise duty exemption schemes but has otherwise no relation to the erstwhile schemes.